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As per Smith and Ashburne, “Accounting may be the science of recording and classifying business enterprise transactions and events, largely of a economical character and also the art of creating important summaries, Evaluation and interpretations of these transactions and activities and communicating the final results to folks who will have to ch
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The double entry technique is based on scientific rules and is, therefore, utilized by nearly all of business properties. The procedure recognizes The reality that every transaction has two factors and documents each facets of Just about every and every transaction.accounting, systematic development and Examination of specifics of the economic affa
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